Usually one turns the head as an eggshape, then cuts (observing
grain direction) the eggshape to an oval slab. A file or rasp
makes two notches that suggest the horse-head shape.
I did it with steel rods, using a drillpress as a lathe, and a bench
grinder for the flattening operation. It's up to you whether to
add embellishments, I stopped right there (my Dremel points
weren't up to the challenge of carving a proper mane).

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